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WEST VIRGINIA STATUTES AND CODES
§11-13N-3 Eligibility for tax credits; creation of the credit.
§11-13N-3. Eligibility for tax credits; creation of the credit.
There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
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